Aria Consultancy: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Aria Consultancy
Largest movements
- Receivables within one year +€35,440
up €35,440 (+235%), from €15,086 to €50,526
of which Trade receivables: +€36,189
- Current investments +€31,874
new in 2024: €31,874
- Tangible fixed assets +€7,589
up €7,589 (+14.1%), from €53,635 to €61,223
of which Furniture and vehicles: +€7,639
- Cash -€1,838
down €1,838 (-32.0%), from €5,750 to €3,912
mainly Receivables within one year (-€35,440) and Current investments (-€31,874)
- Profit (loss) carried forward +€39,779
up €39,779 (+93.0%), from -€42,762 to -€2,983
- Reserves +€32,808
up €32,808 (+222%), from €14,764 to €47,572
- Trade debts -€26,778
down €26,778 (-65.9%), from €40,615 to €13,837
- Short-term financial debts +€12,668
new in 2024: €12,668
- Tax, wage and social debts +€12,589
up €12,589 (+44.4%), from €28,383 to €40,972
of which Taxes: +€24,144
- Staff costs -€83,170
down €83,170 (-89.0%), from €93,419 to €10,249
- Gross operating margin +€53,505
up €53,505 (+65.1%), from €82,247 to €135,752
- Taxes +€25,143
up €25,143 (+7,654%), from €329 to €25,472
- Other operating charges -€7,950
down €7,950 (-54.4%), from €14,626 to €6,676
- Financial income -€2,856
down €2,856 (-80.2%), from €3,562 to €706
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,961 | €147,914 | +€72,953 | +97.3% |
| Formation expenses | 20 | €490 | - | -€490 | |
| Fixed assets | 21/28 | €53,635 | €61,223 | +€7,589 | +14.1% |
| Tangible fixed assets | 22/27 | €53,635 | €61,223 | +€7,589 | +14.1% |
| Land and buildings | 22 | €12,056 | €12,498 | +€442 | +3.7% |
| Plant, machinery and equipment | 23 | €12,875 | €12,382 | -€493 | -3.8% |
| Furniture and vehicles | 24 | €28,704 | €36,343 | +€7,639 | +26.6% |
| Current assets | 29/58 | €20,836 | €86,690 | +€65,854 | +316% |
| Amounts receivable within one year | 40/41 | €15,086 | €50,526 | +€35,440 | +235% |
| Trade receivables | 40 | €13,982 | €50,171 | +€36,189 | +259% |
| Other amounts receivable | 41 | €1,104 | €355 | -€749 | -67.9% |
| Current investments | 50/53 | - | €31,874 | +€31,874 | |
| Cash at bank and in hand | 54/58 | €5,750 | €3,912 | -€1,838 | -32.0% |
| Deferred charges and accrued income | 490/1 | - | €378 | +€378 | |
| Total equity and liabilities | 10/49 | €74,961 | €147,914 | +€72,953 | +97.3% |
| Equity | 10/15 | -€15,498 | €57,089 | +€72,587 | |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €14,764 | €47,572 | +€32,808 | +222% |
| Distributable reserves | 133 | €14,764 | €47,572 | +€32,808 | +222% |
| Profit (loss) carried forward | 14 | -€42,762 | -€2,983 | +€39,779 | +93.0% |
| Amounts payable | 17/49 | €90,459 | €90,824 | +€366 | +0.4% |
| Amounts payable after more than one year | 17 | €5,520 | - | -€5,520 | |
| Financial debts | 170/4 | €5,520 | - | -€5,520 | |
| Amounts payable within one year | 42/48 | €81,197 | €86,834 | +€5,637 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €7,799 | €9,530 | +€1,731 | +22.2% |
| Financial debts | 43 | - | €12,668 | +€12,668 | |
| Credit institutions | 430/8 | - | €12,668 | +€12,668 | |
| Trade debts | 44 | €40,615 | €13,837 | -€26,778 | -65.9% |
| Suppliers | 440/4 | €40,615 | €13,837 | -€26,778 | -65.9% |
| Taxes, remuneration and social security | 45 | €28,383 | €40,972 | +€12,589 | +44.4% |
| Taxes | 450/3 | €16,828 | €40,972 | +€24,144 | +143% |
| Remuneration and social security | 454/9 | €11,554 | - | -€11,554 | |
| Other amounts payable | 47/48 | €4,400 | €9,827 | +€5,428 | +123% |
| Accrued charges and deferred income | 492/3 | €3,742 | €3,991 | +€249 | +6.6% |
| Non-recurring operating income | 76A | - | €13,779 | +€13,779 | |
| Remuneration, social security and pensions | 62 | €93,419 | €10,249 | -€83,170 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,137 | €17,111 | +€1,974 | +13.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €220 | +€220 | |
| Other operating charges | 640/8 | €14,626 | €6,676 | -€7,950 | -54.4% |
| Gross operating margin | 9900 | €82,247 | €135,752 | +€53,505 | +65.1% |
| Operating profit (loss) | 9901 | -€40,935 | €101,496 | +€142,431 | |
| Financial income | 75/76B | €3,562 | €706 | -€2,856 | -80.2% |
| Recurring financial income | 75 | €3,562 | €706 | -€2,856 | -80.2% |
| Financial charges | 65/66B | €5,061 | €4,144 | -€917 | -18.1% |
| Recurring financial charges | 65 | €5,061 | €4,144 | -€917 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,433 | €98,059 | +€140,492 | |
| Income taxes | 67/77 | €329 | €25,472 | +€25,143 | +7,654% |
| Profit (loss) for the period | 9904 | -€42,762 | €72,587 | +€115,348 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,762 | €72,587 | +€115,348 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.